HomePer le imprese non residenti in Italia e senza stabile organizzazione nel territorio dello Stato qual è il soggetto tenuto ad effettuare la dichiarazione?
Per le imprese non residenti in Italia e senza stabile organizzazione nel territorio dello Stato qual è il soggetto tenuto ad effettuare la dichiarazione?
In simili circostanze, deve provvedere all’assolvimento dell’obbligo dichiarativo il rappresentante fiscale dell’impresa o direttamente il soggetto estero mediante identificazione diretta.
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